Late Vaibhav Phalnikar Memorial Foundation, Pune V. ITO, Pune

ITA 447/PUN/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3181 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 22-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJU AJWANI
• Assessee Lawyers: NILKHIL PATHAK
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I.C. SUDHIR AND SHRI D. KARUNAKARA RAO ITA NO. 447/PN/10 LATE VAIBHAV PHALNIKAR MEMORIAL FOUNDATION BLDG. NO. A-2, POPULAR NAGAR,WARGE MALWADI, PUNE-411052 PAN NO. AAATL4233G .... APPELLANT VS. ITO, TECH-I, PUNE . RESPONDENT APPELLANT BY : SHRI NILKHIL PATHAK RESPONDENT BY : SMT. MANJU AJWANI ORDER PER D. KARUNAKARA RAO AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT-I, PUNE DATED 27/01/2010 PASSED U/S. 80G(5)(VI) OF THE I.T. ACT. 2. AT THE VERY OUTSET, LD. COUNSEL FOR THE ASSESSE E INFORMED THAT ADDITIONAL EVIDENCES ARE FILED FOR THE FIRST TIME BEFORE THE HONB LE TRIBUNAL VIDE PAGES 4 TO 6 OF THE PAPER BOOK. IN THIS REGARD, LD. COUNSEL REQUESTED F OR GRANT OF AN OPPORTUNITY BEFORE THE CIT FOR CONSIDERING THE SAID EVIDENCES. REF ERRING TO THE IMPUGNED ORDER, LD COUNSEL MENTIONED THE CIT PASSED THE IMPUGNED ORD ER STATING THAT THE ASSESSEE INCURRED EXPENDITURE, WHICH ARE RELIGIOUS IN NATURE. IN T HIS REGARD, LD. COUNSEL DEMONSTRATED THAT THE EXPENSES IN QUESTION ARE ACTUAL LY NOT RELIGIOUS IN NATURE AND THEY ARE TOTALLY COMPLETELY NON-RELIGIOUS EXPENSE S AS IT CAN BE MADE OUT FROM THE DETAILS FURNISHED ON PAGE 8 OF THE PAPER BOOK WHI CH IS ADDITIONAL EVIDENCE. CONSIDERING FACT THE DETAILS FURNISHED IN THE FORM OF ADDITIONAL EVIDENCE, WHICH GOES TO THE ROOT OF THE MATTER, WE ARE OF THE OPINION THAT THESE EVIDENCES MUST BE ITA NO. 447/PN/10 PAGE 2 OF 2 ADMITTED AND AN OPPORTUNITY MUST BE GRANTED TO THE AS SESSEE FOR SUBMITTING THE EVIDENCES AND HIS CASE BEFORE THE CIT ONE MORE TIME. ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF THE CIT. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE ORDER OF THE REVENUE AS WELL AS THE DETAILS FURNISHED IN THE FORM OF THE PAP ER BOOK. WE HAVE ALSO GONE THROUGH THE ADDITIONAL EVIDENCES AND THE CONTENTS TH EREIN. PRIMA FACIE, WE FIND THE SO CALLED EXPENDITURE, WHICH IS BRANDED AS THE RELIGIO US ONE, IS FOUND TO BE NON- RELIGIOUS IN NATURE. NEVERTHELESS, THESE DETAILS WERE N OT AVAILABLE BEFORE THE COMMISSIONER. IN ALL FAIRNESS, WE ARE OF THE CONSIDERE D VIEW THAT THE ADDITIONAL EVIDENCES MUST BE ADMITTED AND THEY MUST BE REMANDED TO THE FILES OF THE CIT WITH THE DIRECTION TO ADMIT THE SAME AND ADJUDICATE THE I SSUE AFRESH AFTER GRANTING OPPORTUNITY AFTER BEING HEARD TO THE ASSESSEE. ACCORDI NGLY, THE GROUNDS RAISED ARE SET ASIDE. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR ST ATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 12 TH NOVEMBER, 2010. SD/- SD/- (I.C. SUDHIR) (D.KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 12 TH NOVEMBER, 2010 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ITO, TECH-I, PUNE 3. CIT-I, PUNE 4. D.R. ITAT B BENCH BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE